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IRS Releases Final Regs for Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations
Ropes & Gray LLP [Guidance Overview] Jan. 26, 2021 "The Final Regulations are largely unchanged from the proposed regulations issued in June 2020 ... providing only minor clarifications and some adjustments intended to ease compliance by taxpayers and falling short of wholesale interpretive changes that had been proposed by practitioners and tax-exempt organizations." |
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